12 CSR 10-4.070

Mo. Code Regs. Ann. tit. 12, § 10-4.070

Use Tax License Necessary

Effective Nov 7, 1975section 144.705, RSMo (1994).* U.T. regulation 610-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959Director of Revenue

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PURPOSE: This rule indicates when a use tax license is required and interprets and applies section 144.650, RSMo.

(1) Persons going into business in Missouri, as stated in section 144.610, RSMo, must register with the sales tax bureau and have in their possession a use tax license before beginning business in Missouri.

AUTHORITY: section 144.705, RSMo (1994).* U.T. regulation 610-1 originally filed Oct. 28, 1975, effective Nov. 7, 1975. Refiled March 30, 1976. *Original authority 1959.